Auditors’ Rights, Appointment, Removal, Resignation and Regulation – ACCA Audit and Assurance (AA)

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1. Kim Smith says

   March 23, 2026 at 9:46 am

   Only shareholders can remove auditors from office by ordinary resolution passed in a general meetings (i.e. 50% of votes). Yes 28 days is LW-ENG/GLO – so can be considered assumed knowledge. However, number of days will not be examined in AA as it is a “global” exam with no variants – in this lecture it just serves to illustrated that there is a process for the removal of auditors – there is no “summary (instant) dismissal” of auditors such as might be possible for employees.

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2. adatya says

   March 21, 2026 at 10:33 am

   shouldn’t shareholders be the only one to remove auditors form office? Although directors can be delegated the task of appointment of auditors, ultimately shareholders are the responsible for the appointment. And also about the 28 days notice, is it taken from Corporate Law? Cause i didn’t see the notice period in chapter 2 on study hub (maybe it’s in later chapters?)
   Your response would be appreciated.

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